19-3612c.   Same; fire protection reserve fund; sourceof revenue; limitations.The governing body of any fire district organized under K.S.A. 19-3601et seq., and amendments thereto, is hereby authorized and empowered totransfer, annually, by resolution, from the general fund of the district anymoney credited to such fund, and subject to legal expenditure, which in theopinion of the governing body will not be needed for general operating expensesin such year, to a special fund to be established for the acquisition offire-fighting equipment, apparatus or machinery or land and buildings to beused for fire-fighting purposes. Upon the adoption of such resolution, acopy thereof shall be delivered to the treasurer of such fire district. Thetreasurer shall credit the amount provided in such resolution tosuch special fundand shall debit the general fund of the district, as the case may be.

      All moneys credited to such special fund shall be used by such firedistrict for the acquisition of fire-fighting equipment, apparatus or machineryor land and buildings to be used for fire-fightingpurposes. Such fund shall not be subject to K.S.A. 79-2925 to 79-2936,inclusive, and amendments thereto. However, inmaking the budget of such fire district the amounts credited to, and theamount on hand in, such special fund and amounts expended therefrom shallbe shown for the information of the taxpayers of such district.

      If the governing body of any fire district determines that moneywhich has been transferred to such special fund or any part thereof is notneeded for the purposes for which so transferred, the governing body isauthorized and empowered by resolution to retransfer such amount not neededto the district's general fund and such retransfer and expenditure thereofshall be subject to the provisions of K.S.A. 79-2925 to 79-2936, and amendmentsthereto.

      History:   L. 1971, ch. 97, § 1;L. 1993, ch. 279, § 3; July 1.